Date: 20060504

Docket: A-531-04

Citation: 2006 FCA 162

CORAM:       DÉCARY J.A.

                        LÉTOURNEAU J.A.

                        PELLETIER J.A.

BETWEEN:

JAN STOHL

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on May 1, 2006.

Judgment rendered at Montréal, Quebec, on May 4, 2006.

REASONS FOR JUDGMENT:                                                                                    DÉCARY J.A.

CONCURRED IN BY:                                                                                       LÉTOURNEAU J.A.

                                                                                                                                 PELLETIER J.A.

Date: 20060504

Docket: A-531-04

Citation: 2006 FCA 162

CORAM:       DÉCARY J.A.

                        LÉTOURNEAU J.A.

                        PELLETIER J.A.

BETWEEN:

JAN STOHL

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

DÉCARY J.A.

[1]               The appellant is challenging a judgment of the Tax Court of Canada which upheld the Minister of National Revenue’s decision to deny him a deduction for payment of alimony.

[2]               The judge came to the conclusion that the wording of the agreement pertaining to the separation approved by the Quebec Superior Court did not indicate that the parties realized the tax consequences of the payments which the appellant was making to third parties.

[3]               That finding is entirely correct.  It is based on the wording of subsections 60.1(2) and 56.1(2) of the Income Tax Act and on the interpretation given thereto by this Court in Veilleux v. Canada, 2002 FCA 201.

[4]               Despite the sympathy I may have for the appellant, and the fact that the latter acted in all good faith, I can only conclude that the appeal be dismissed, but in the circumstances without costs.

“Robert Décary”

I concur.

Gilles Létourneau J.A.

I concur.

J.D. Denis Pelletier J.A.

Certified true translation

François Brunet, LLB, BCL

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET:                                                                              A-531-04

APPEAL FROM A DECISION OF JUDGE PAUL BÉDARD OF THE TAX COURT OF CANADA OF AUGUST 4, 2004, CASE No. 2003­‑4406(IT)I.

STYLE OF CAUSE:                                                              JAN STOHL v. HER MAJESTY THE QUEEN

PLACE OF HEARING:                                                        Montréal, Quebec

DATE OF HEARING:                                                          May 1, 2006

REASONS FOR JUDGMENT BY:                                     Décary J.A.

CONCURRED IN BY:                                                         Létourneau J.A.

                                                                                                Pelletier J.A.

DATED:                                                                                 May 4, 2006

APPEARANCES:

SOLICITOR OF RECORD:

Date: 20060504

Docket: A-531-04

Montréal, Quebec, May 4, 2006

CORAM:       DÉCARY J.A.

                        LÉTOURNEAU J.A.

                        PELLETIER J.A.

BETWEEN:

JAN STOHL

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

            The appeal is dismissed without costs.

“Robert Décary”

Certified true translation

François Brunet, LLB, BCL